Arizona § 23-638 - Credits and charges to employer accounts
Full text of Arizona Arizona Revised Statutes § 23-638 — Credits and charges to employer accounts, with citation guidance and answers to common questions.
§ 23-638. Credits and charges to employer accounts
Extended benefits paid to an individual shall be charged against the accounts of his base-period employers in the same manner and under the same conditions as regular benefits except that:
1. One-half of the total charges to a base-period employer other than a government entity referred to in section 23-750, subsection A, paragraph 2, for extended benefits paid to an individual shall not be used as a factor in determining the future contribution rate of such employer. If the base-period employer is a governmental entity, the total charges against such governmental base-period employer for extended benefits paid for weeks of unemployment beginning on or after January 1, 1979, shall be used as a factor in determining the future contribution rate of such governmental employer.
2. One-half of the extended benefits paid to an individual which are based on base-period wages paid by an employing unit other than a governmental entity referred to in section 23-750, subsection A, paragraph 2, which is making payments in lieu of contributions shall not be reimbursable to the department by such employing unit. A governmental entity which is making payments in lieu of contributions shall reimburse the department for the total amount of extended benefits paid for weeks of unemployment beginning on or after January 1, 1979, to an individual which are based on base-period wages paid by such governmental entity.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-638
What does Arizona Revised Statutes § 23-638 cover?
Section 23-638 ("Credits and charges to employer accounts") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 23-638?
A common citation format is "Arizona Revised Statutes § 23-638" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 23-638 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.